Skip to content

General education, not advice for your situation.

Carry Forward Learning Start here Intern0 XP

Treasury Regulations · 26 CFR Part 1

Special Deductions for Corporations (§§ 1.241-1 to 1.250(b)-6)

Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with Title 26 on ecfr.gov (external site) or the official annual CFR on govinfo (external site).

  1. § 1.241-1 Allowance of special deductions.
  2. § 1.242-1 Deduction for partially tax-exempt interest.
  3. § 1.243-1 Deduction for dividends received by corporations.
  4. § 1.243-2 Special rules for certain distributions.
  5. § 1.243-3 Certain dividends from foreign corporations.
  6. § 1.243-4 Qualifying dividends.
  7. § 1.243-5 Effect of election.
  8. § 1.245-1 Dividends received from certain foreign corporations.
  9. § 1.245A-1 - 1.245A-4 [Reserved]
  10. § 1.245A-5 Limitation of section 245A deduction and section 954(c)(6) exception.
  11. § 1.245A-6 Coordination of extraordinary disposition and disqualified basis rules.
  12. § 1.245A-7 Coordination rules for simple cases.
  13. § 1.245A-8 Coordination rules for complex cases.
  14. § 1.245A-9 Other rules and definitions.
  15. § 1.245A-10 Examples.
  16. § 1.245A-11 Applicability dates.
  17. § 1.245A(d)-1 Disallowance of foreign tax credit or deduction.
  18. § 1.245A(e)-1 Special rules for hybrid dividends.
  19. § 1.246-1 Deductions not allowed for dividends from certain corporations.
  20. § 1.246-2 Limitation on aggregate amount of deductions.
  21. § 1.246-3 Exclusion of certain dividends.
  22. § 1.246-4 Dividends from a DISC or former DISC.
  23. § 1.246-5 Reduction of holding periods in certain situations.
  24. § 1.247-1 Deduction for dividends paid on preferred stock of public utilities.
  25. § 1.248-1 Election to amortize organizational expenditures.
  26. § 1.249-1 Limitation on deduction of bond premium on repurchase.
  27. § 1.250-0 Table of contents.
  28. § 1.250-1 Introduction.
  29. § 1.250(a)-1 Deduction for foreign-derived intangible income (FDII) and global intangible low-taxed income (GILTI).
  30. § 1.250(b)-1 Computation of foreign-derived intangible income (FDII).
  31. § 1.250(b)-2 Qualified business asset investment (QBAI).
  32. § 1.250(b)-3 Foreign-derived deduction eligible income (FDDEI) transactions.
  33. § 1.250(b)-4 Foreign-derived deduction eligible income (FDDEI) sales.
  34. § 1.250(b)-5 Foreign-derived deduction eligible income (FDDEI) services.
  35. § 1.250(b)-6 Related party transactions.